Form 25818 - North Dakota Telecommunications Gross Receipts Tax - 2008 Page 2
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22008 Telecommunications Gross Receipts Tax
Instructions
This return is due at the Offi ce of State Tax Commissioner, 600 E. Boulevard Ave., Dept. 127, Bismarck, ND 58505-0599 not later
than May 1, 2008. Do not send any payment with this return.
You will have an opportunity to protest this assessment to the State Board of Equalization on Tuesday, August 5, 2008. The hearing
will be held in the Conference Room, Offi ce of State Tax Commissioner, 8th Floor, State Capitol, 600 E. Boulevard Ave., Bismarck,
ND 58505-0599. You or your representative may appear in person, or you may provide written testimony.
In December 2008, you will receive a tax statement from the State Tax Commissioner. The tax will be due January 1, 2009, and will
be payable without interest until March 1, 2009.
North Dakota Century Code (N.D.C.C.) ch. 57-34 requires each telecommunications carrier subject to gross receipts taxes under this
chapter to fi le with the tax commissioner on or before May 1 of each year a report containing a statement of its gross receipts from retail
sales of telecommunications service in this state during the preceding calendar year, amounts paid by the carrier on telecommunications
service that is taxable under this chapter during the preceding calendar year in state and local sales and use taxes and federal excise taxes,
amounts received from or paid to another telecommunications carrier for directory assistance originated by a caller in this state, and any
other information as the tax commissioner may require.
“Station” means a subscriber service address located in this state with a distinct call number designation or distinct extension number
designation. If this is not a defi ned location, “station” means the location of the primary use of telecommunications equipment as determined
by telephone number, authorization code, or billing address.
“Telecommunications carrier” means a company that is engaged in the business of furnishing telecommunications service within this state.
The term includes a reseller of telecommunications service. The term does not include an Internet service provider or a hospital, hotel,
motel or similar place of temporary accommodation selling telecommunications service to its patients or guests.
“Telecommunications service” means transmitting for consideration of two-way communication by wire, cable, fi ber optics, radio, lightwave,
microwave, satellite, or other means. The term includes:
a.
Essential telecommunications service and nonessential telecommunications service as defi ned in N.D.C.C. § 49-21-01;
b.
Telecommunications service that originates and terminates in this state and is billed to a station in this state;
c.
Interstate telecommunications service that originates or terminates in this state and is billed to a station in this state; and
d.
Telegraph service.
If the Tax Commissioner’s computation of the total tax differs from the amount computed by a telecommunications carrier, the Tax
Commissioner shall give notice of the change by mail to that telecommunications carrier by July 15. The State Board of Equalization
shall assess the tax after consideration of any contest presented.
Taxes levied under this chapter are due and payable to the State Tax Commissioner on January 1 following the year in which the taxes
were assessed. No tax statement will be issued for a tax liability of less than $5.00.
Line 1:
Include local exchange service revenues and intrastate toll revenues.
Line 6:
A telecommunications carrier operating on any form of mutual basis shall report all amounts assessed against the members for
the operation and maintenance of the business on this line.
In compliance with the Federal Privacy Act of 1974, Public Law 93-579, the disclosure of the individual’s social security number on this
form is voluntary pursuant to North Dakota Century Code § 57-34-02. An individual’s social security number is used as an identifi cation
number by the Offi ce of State Tax Commissioner for fi le control purposes and record keeping. If no social security number is provided,
the Tax Commissioner will assign an identifi cation number.
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